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A query was raised regarding whether a civil company providing management services, estate administration, and insurance brokerage is liable for Corporate Tax. The DGT ruled that, as it has a commercial purpose and tax legal personality, it must be taxed under this regime.
This confirms that civil companies operating with commercial intent and possessing tax legal personality are treated as corporate taxpayers rather than being subject to personal income tax through income attribution.
The tax team reviews your specific situation.
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